Definition of duty demanded expands to include erroneous CENVAT credit, rule-based liabilities and interest obligations. Amendment expands the meaning of 'duty demanded' in section 35F to include: amounts determined under assessment provisions; amounts of erroneous CENVAT credit taken; amounts payable under Central Excise Rules; amounts payable under CENVAT Credit Rules; and interest payable under the Act or rules.
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Provisions expressly mentioned in the judgment/order text.
Definition of duty demanded expands to include erroneous CENVAT credit, rule-based liabilities and interest obligations.
Amendment expands the meaning of "duty demanded" in section 35F to include: amounts determined under assessment provisions; amounts of erroneous CENVAT credit taken; amounts payable under Central Excise Rules; amounts payable under CENVAT Credit Rules; and interest payable under the Act or rules.
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